Live wallpapers is one of the many advantages Android has over iOS on the iPad. I have found three free live wallpapers that ran well on my Galaxy Tab 10.1 and looked attractive.
Live wallpapers can drain your battery and impact performance, but they can also be appealing eye candy.
The first of these wallpapers is called Spectrum ICS LWP. It was inspired by the Ice Cream Sandwich stock wallpaper and is my favorite of the three. There are limited settings for customization on the free version, but the full version is only $1.19. The free version has settings to improve the graphics quality in exchange for possibly lowered performance. The improved graphics ran smoothly on my overclocked Galaxy Tab 10.1 with CM9 though.
The second live wallpaper is Galactic Core Live Wallpaper. The free version gives you a nice swirling galaxy with no settings. Swiping up and down will give you a slightly different view of it. The paid version is only $0.99 if you want some customization settings and themes.
The third and last live wallpaper is Pixel Rain Live Wallpaper. It comes with a whole host of settings for customizing how you want it to look, from the color of the rain to the splash effect when it hits the ground. The paid version is $1.49 and comes with not only pixel rain but pixel snow and pixel leaves too!